Where do I mail Form 8822?

It depends on your OLD state — the address the IRS has for you now, not where you moved to. The form routes each state to one of three IRS centers: Kansas City, MO 64999-0023; Austin, TX 73301-0023; or Ogden, UT 84201-0023.

Does my new state decide the address?

No. Form 8822’s Where To File table uses your OLD address. Find your old state below for the exact IRS office and ZIP.

What if I checked the gift/estate box on line 2?

Line-2 filers (Forms 706, 709) mail to the Internal Revenue Service Center, Kansas City, MO 64999-0023, regardless of state.

Where do foreign or military (APO/FPO) addresses go?

A foreign old address, an APO/FPO address, Puerto Rico, American Samoa, and the form’s other special situations all route to the IRS in Austin, TX 73301-0023.

Where to mail Form 8822, by state

The IRS office for your Form 8822 is set by your OLD state — the address the IRS has for you now, not the place you moved to. Every state maps to one of three IRS centers below. Service centers use city-state-ZIP-only addressing, so there’s no street address to look up.

IRS — Kansas City, MO

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0023

Old address in any of these states mails here:

Alabama Arkansas Delaware Georgia Illinois Indiana Iowa Kentucky Maine Massachusetts Minnesota Missouri New Hampshire New Jersey New York North Carolina Oklahoma South Carolina Tennessee Vermont Virginia Wisconsin

IRS — Austin, TX

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0023

These states — plus a foreign old address, military APO/FPO, Puerto Rico, American Samoa, and the form’s special-situation filers (Forms 2555/4563, §933, dual-status) — mail here:

American Samoa Florida Louisiana Mississippi Puerto Rico Texas

IRS — Ogden, UT

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0023

Old address in any of these states mails here:

Alaska Arizona California Colorado Connecticut District of Columbia Hawaii Idaho Kansas Maryland Michigan Montana Nebraska Nevada New Mexico North Dakota Ohio Oregon Pennsylvania Rhode Island South Dakota Utah Washington West Virginia Wyoming

Two exceptions

Gift or estate tax (line 2). If you checked the gift/estate box (Forms 706/709), mail to the Internal Revenue Service Center, Kansas City, MO 64999-0023 — regardless of your state.
Bona fide residents of a U.S. territory. Guam and the U.S. Virgin Islands file address changes with the territory’s own tax agency, not the IRS.

Not sure, or just want it done? Our guided filler reads your old state and addresses the envelope to the right office automatically — fill in the official form with a live preview, sign on screen, and we mail it Certified with tracking.

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Source: Form 8822 (Rev. 2-2021), page 2 “Where To File” — transcribed and re-verified against the live IRS PDF.